Pengaruh Rasio Keuangan Terhadap Earning Per Share (Eps) Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia
| Main Author: | Pramesthy, Irenne Ammelia |
|---|---|
| Format: | Article eJournal |
| Bahasa: | ind |
| Terbitan: |
Universitas Warmadewa
, 2013
|
| Online Access: |
http://ejournal.warmadewa.ac.id/index.php/JMB/article/view/53 |
Daftar Isi:
- The title of this study is "The Effect Of Financial Ratios Earnings Per Share (EPS) The Transport Company Registered In Indonesia Stock Exchange" in this study using four independent variables, namely: Debt to Equity Ratio (X1), Return on Assets (X2), Net Profit Margin (X3), and Price Earning Ratio (X4) and the dependent variable is the Earning Per Share (EPS). The formulation of the problem is: Is the Debt to Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), Price Earning Ratio (PER) simultaneously and has a partial influence on the Earning Per Share (EPS) of the company transport period 2008-2011? The purpose of the study were: To determine the effect of Debt to Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), Price Earning Ratio (PER) simultaneously and partially on Earning Per Share (EPS) at its transport period 2008-2011? Data analysis technique used is the classic assumption test, f test (test), t test (test). Based on the results of the analysis with SPSS for windows obtained results regression equation Y = -25.215 + 2.415 X1 + 0.106 X2 + 3.651 X3 + 0.001 X4. Testing F (test) simultaneously known that financial ratios consisting of Debt to Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), Price Earning Ratio (PER), which jointly (simultaneously) have a significant influence on the Earning Per Share (EPS) on the transport companies listed on the Indonesia Stock Exchange in 2008-2011. This is based from the F test (F-test) at the 5% significance level obtained F count of 51.355 with a .000 sig significant independent variables that have been determined together have an influence on Earning Per Share (EPS), in other words The first hypothesis is accepted or proven. Based on the test results in partial knowledge that only one independent variable Net Profit Margin (NPM), which significantly affect the Earning Per Share (EPS) on the transport companies listed on the Indonesia Stock Exchange in 2008-2011. It is shown from the results of t count greater than t table value (12.517> 2.021). While the other independent variables, namely Debt to Equity Ratio (DER), shown from the results of t count is less than t table (0.612 <2.021). Return on Assets (ROA), shown from the results of t count is less than t table (0.776 <2.021) and Price Earning Ratio (PER) is shown from the results of t count is less than t table (0.21 <2.021) so that the four independent variables did not significantly affect the Earning Per Share (EPS) on the Transportation Company listed on the Indonesia Stock Exchange in 2008-2011. It demonstrated the significant value of greater than 5%. In other words, the second hypothesis is rejected or not proven.